Sinteză de Jurisprudență Fiscală NațIonală Ianuarie – Februarie 2023
National Tax Case-Law January – February 2023

Summary/Abstract: Cluj Court of Appeal recently ruled on a request to grant compensation for the prejudice caused by a Regional Antifraud Office that issued a decision for precautionary measures later annulled in court. It held that the tax authority is fully liable for damages insofar as it issued the illegal administrative act, for both the expanses of a bank guarantee letter and the expanses of a real estate mortgage contract. The judgement is a rare example of such compensation being granted and might stand as a key-decision for the further development of case-law on this matter/ In a line of recent cases dealing with the taxation of income from other sources, the Oradea Court of Appeal ruled on the lack of predictability of Romanian tax legislation. The Court held that the current status of the Romanian Tax Code does not allow for an interpretation that natural persons selling metal and non-metal waste to various economic operators act as independent taxpayers that should register and pay tax on income derived from the sale of such waste. The general exemption for such income applies as long as the national legislator does not establish specific criteria for taxation.

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